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NEW QUESTION 47
Which one of the following bodies makes accounting standards in Australia?- A. ASIC
- B. AASB
- C. IASB
- D. FRC
Answer: B
NEW QUESTION 48
Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?- A. Respect the rights of shareholders.
- B. Remunerate fairly and responsibly.
- C. Promote ethical and responsible decision-making.
- D. Safeguard the environment.
Answer: D
NEW QUESTION 49
In applying accounting standards, an entity develops accounting policies that ensure that the financial statements present- A. relevant and correct financial information to all interested shareholders.
- B. comparable and accurate financial information to all shareholders.
- C. relevant and reliable financial information.
- D. understandable and clear financial information to all interested shareholders.
Answer: C
NEW QUESTION 50
The objective of the International Accounting Standards Board (IASB) is to- A. set International Financial Reporting Standards.
- B. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
- C. provide strategic advice to the International Financial Reporting Standards Advisory Council.
- D. enforce International Financial Reporting Standards.
Answer: A
NEW QUESTION 51
Financial managers will benefit in a strongly efficient market by- A. having their shareholders be tolerant of low profits if higher profits are expected in the future.
- B. being able to decide what information needs to be made available to shareholders.
- C. being able to take more risks without shareholders' consent.
- D. having their shareholders invest more money into expanding the company's operations.
Answer: A
NEW QUESTION 52
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